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What is the GST rate for Honey bees and honey beekeeping wooden box if sold separately? IF Honey bees sold in the wooden box what is the GST rate?

What is the GST rate for Honey bees and honey beekeeping wooden box if sold separately? IF Honey bees sold in the wooden box what is the GST rate?

Reply-Honey beekeeping wooden box is not specifically classified anywhere, It would cover under other articles of wood under HSN code 4421 and rate of tax is 12%. 

The kraft paper honeycomb board or paper honeycomb board is classified under the heading 48089000 attracting 12% GST. (Refer advance ruling pronounced by AAR Karnataka in the matter of Lsquare Eco Products Pvt Ltd dated 20.05.2020) [2020] 24 TAXLOK.COM 020 (AAR-Karnataka),

Bee-keeping machinery HSN 8436 is taxable @ 12% under S.No.199 Sch.II. Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls HSN 0105 is exempted under S.No.5 Sch.

Posted Date: Dec 31, 2020
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